Cattaraugus Bed Tax Has a Platform Check

Cattaraugus County calls occupancy tax by the name many hosts use in conversation: bed tax. Lodging operators collect a 5 percent tax from overnight guests and send it to the County Treasurer.

The platform detail is where hosts should slow down. Most Airbnb-listed Cattaraugus County properties are handled automatically for the host each quarter. VRBO and other short-term rental sites may work differently. Check the exact platform before assuming the 5 percent tax was sent.

That matters in places with seasonal visitors, ski weekends, festivals, lake cottages, and rural cabins. Ellicottville may have one kind of booking calendar; a cabin near Allegany State Park or a family place outside a village may have another. The county tax trail should fit the platform actually used.

For a clean file, save the Certificate of Authority, listing platform, location, quarter, rental income, tax collected, return filed, and payment confirmation. Keep the platform’s tax message with the quarter too, not just the payout total. If no rentals happened, required operators still file a return showing no rentals and zero income.